How to create post comment from different domain

This quite rare setup so it is hard to recommend one way or another.

Having worked with comments before I would recommend to stick with WordPress API functions (wp_insert_comment() and so on) for manipulating them. While DB structure is indeed simple you don’t account for all the hooks firing and other things that might be happening.

For example once in the past I had been deleting comments from database directly for reasons… And then one day found years worth of orphan metadata for them that had been left behind. 🙂